An Indiana industrial gas producer was not entitled to the state’s manufacturing sales tax exemption on equipment used to produce gases because the product does not go through a substantial change. In order to qualify for the exemption, materials used in the processing of the product must result in a substantially different end product. The producer converts gases from liquid to gaseous form and combines gases. The Department of Revenue found that the producer essentially combines gases to produce its end-product, and there was insufficient information to establish that the final product has undergone a “substantial change.”(Letter of Findings No. 04-20120346, Indiana Department of Revenue, November 26, 2014)